Henry v. Commissioner’s Empirical Analysis
1961
Citation profile
How this case has been cited
Cited by 97 later decisions — most recently July 2019 · most notably Walliser v. Commissioner (1979), Andress v. Commissioner (1969)
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 162
Relies on Welch v. Helvering · Commissioner of Internal Revenue v. Heininger · McDonald v. Commissioner · Sutter v. Commissioner · Boehm v. Commissioner
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 97 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[except] as otherwise expressly provided in this chapter, no deduction shall be allowed for personal, living, or family expenses.”
2 later decisions quote this exact passage“summarized his position succinctly: 'I contend that I operated the boat in question as a promotion on the hope that rich clients might result--much the same as if I had purchased a full page advertisement in a class magazine announcing that I was for hire.'”
1 later decision quote this exact passage“to a taxpayer's trade or business, the taxpayer is ordinarily the best judge on the matter, and we would hesitate to substitute our own discretion for his with regard to whether an expenditure is”
1 later decision quote this exact passagee.g. Dunn v. Comm'r
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.